POND v. UNITED STATES

Attorney(s) appearing for the Case

ARGUED: James Conrad Adams, II , BROOKS, PIERCE, McLENDON, HUMPHREY & LEONARD, L.L.P., Greensboro, North Carolina, for Appellant. Robert Joseph Wille, Jr. , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Daniel L. Colston , BROOKS, PIERCE, MCLENDON, HUMPHREY & LEONARD, L.L.P., Greensboro, North Carolina, for Appellant. David A. Hubbert , Deputy Assistant Attorney General, Nathaniel S. Pollock , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Sandra J. Hairston , United States Attorney, OFFICE OF THE UNITED STATES OF ATTORNEY, Greensboro, North Carolina, for Appellee.

Affirmed in part, vacated in part, and remanded by published opinion. Judge Richardson wrote the opinion, in which Judge King and Senior Judge Motz joined.